ATOS SERVICES (M) SDN., BHD,MUMBAI vs. DCIT (INTL TAX) RG-1(1) (2) , MUMBAI

PDF · subscribers
ITA 669/MUM/2022Status: DisposedITAT Mumbai03 February 2025AY 2018-19Bench: MS PADMAVATHY S (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal, dismissing the appeal as withdrawn. Liberty was granted to revive the appeal if the assessee does not succeed under the 'Vivad-se-Sishwas, 2024 Scheme'.

What were the facts?

The assessee filed an appeal challenging an order passed under Section 143(3) r.w.s 144C(13) of the Income Tax Act. The assessee later filed an application seeking withdrawal of the appeal as they had opted to settle the disputes under the 'Vivad-se-Sishwas, 2024 Scheme'.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn upon opting for settlement under the Vivad-se-Sishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH MUMBAI

Before: MS PADMAVATHY S & SHRI RAJ KUMAR CHAUHAN

For Appellant: Ms. Tejal Saraf (Virtually Appeared)
For Respondent: Shri Vivek Perampurna, CIT(DR)
Hearing: 03.02.2025Pronounced: 03.02.2025

Date of Hearing 03.02.2025 Date of Pronouncement 03.02.2025 आदेश / ORDER

PER RAJ KUMAR CHAUHAN, JM:

1.

The present appeal has been filed by the assessee challenging the impugned order 27.01.2022 passed u/s 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 (‘the Act’), by the Commissioner of Income Tax (DRP-1), Mumbai-2, for the assessment year 2018-19.

2.

An application for seeking withdrawal of present appeal moved by the assessee mentioning that the assessee has opted to settle the disputes under the ‘Vivad-se- Sishwas, 2024 Scheme / DTVSV Act’ and has filed the declaration in Form No. 1. Considering the contents of the present application the same stands allowed and the appeal filed by the assessee stands dismissed as withdrawn with liberty to revive the appeal if appellant does not succeed under the ‘Vivad-se-Sishwas, 2024 Scheme’.

3.

In the result the appeal filed by the assessee is dismissed. Order pronounced in the open court on 03.02.2025.

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Latest GST High Court judgments

Search GST case law →